Document L6No0oNpn1nxDODB0L9eLOyb
22508Federal Register / Viol: 51, No. 119' / Friday; June 20, 1986 / Rules and Regulations
return annually. Second. NEP and EE1
firm does hot include the income that
Commission that there are a number of
argue that the ratemaking rate concept they expect to receive fromlthe
unresolved questions with regard to
implicitly makes a distinction between reinvestment of dividends; investors
some of the stated purposes of the
jurisdictional and nonjurisdictional
have the opportunity to produce this
ratemaking rate of return. For example:
operations, despite the Commission's
income by their own actions in
(a) Is there really any need to be
finding in Order No. 442 that no such
reinvesting the dividend portion of their concerned about consistency between
distinction is warranted.9
2. Commission's Analysis
The hew DCF model adopted in Order No. 442 ("442 Effective Rate Model") estimated the investors' "effective" required rate of return. At footnote 13, Order No. 442 explained that the effective rate of return includes the return that the investor expects from the company's reinvestment of retained earnings and the reinvestment of intra
return. Thus, it was concluded in Order rate base and allowed rate of return for
No. 442 that, in developing the
the purposes of this rulemaking; (b) can
benchmark rate of return, the investors' such concerns be better addressed
effective required rate of return should through cost of service adjustments as
be reduced by these dividend reinvestment earnings.11 The applicants do not object, in principle, to adjusting the required effective rate of return to
opposed to rate of return adjustments; (c) what reasonable assumptions can
the Commission adopt regarding "typical" utility reinvestment patterns and rates? Because of such unresolved
account for(the effect of the investor's
questions and the absence of a sufficient
reinvestment of quarterly dividends
record upon which to postulate
(Objective No. 1 above). This objective reasoned answers, the Commission has
year dividends by the investor. The
had been previously established in
determined not to adopt the ratemaking
order further explained that, unlike the Order No. 420.12
rate to return concept, as developed in
rate determined by the prior Order No. 420 model, which was designed to yield a rate which could be used as the allowed rate of return, the effective required rate of return is only a conceptual starting point for determining a rate of return which could be used as the allowed, or benchmark, rate of return. This approach was based upon the belief that the effective rate of return expected to be received by the investor is greater than the rate of return the
Commission need allow the company an opportunity to earn on its rate base. To arrive at an appropriate allowed rate of return, the investor's required effective
Neither Order No. 420 nor Order No. 442, however, specifically discussed the issue of why one would also want to exclude the return associated with
reinvestment of retained earnings from the effective required rate of return.
(Objective No. 2).** Most of the discussion of the ratemaking rate of return concept in Order No. 442 focused on the adjustment for rate base
considerations (Objective No. 3). Understandably then, applicants likewise focused their objections to the
ratemaking rate of return concept only
on the rate base considerations.
Order No. 442, in this proceeding. Instead, the Commission will retain the model adopted in Order No. 420, pending further considertion.15 As discussed above, the Order No. 420 Model recognizes that any return investors expect to receive from dividend reinvestment is not part of the return required from investment in the firm. Since the use of this model was proposed in the NOPR, no party will be prejudiced by this result.
III. Conclusions
The Commission is unpersuaded that any basis has been presented to warrant
rate of return, as determined by the
The Commission is sensitive to the
modification of Order No. 422 regarding
y Order No. 442 Effective Rate Model10
contentions that there was perhaps too the treatment of the growth rate,
was adjusted for purposes of achieving little opportunity to address the
flotation cost, indexing, and equity
three objectives:
ratemaking rate of return concept and
accretion. Rehearing, in that regard, will
(1) To eliminate that portion which
that the explanation given in Order No. therefore be denied. The Commission is
relates to the reinvestment of quarterly 442 may have been deficient insofar as it persuaded, however, that questions
dividends, (2) To eliminate that portion which
relates to the reinvestment by the utility of intra-year retained earnings, and
(3) To make the definition of the
focused primarily on only one of the three purposes for the concept. The rehearing requests and further staff analysis 14 have persuaded the
raised on rehearing and in further staff analysis regarding the ralemaking rate of return concept warrant modification of the earlier order as discussed above. Rehearing, in that regard, will therefore
allowed rate of return consistent with the Commission's method of computing
11 Separating the return associated with
be granted.
rate base.
reinvestment of dividends from the effective
The Commissions orders--
The result was referred to as the ratemaking rate of return.
required rale determined by the Order No. 442 Effective Rate Model. 51 FR 343 at MS (19SS). results in the Order No. 420 Model. The attached Office of
(A) The Petitioners'- request for rehearing regarding growth rate;
The effective required rate of return can be viewed from another perspective as being composed of two components:
(1) The dividends and growth that investors expect from their investment . in the firm, and
(2) The return that investors.expect from their reinvestmerit.of the dividends. In other words, what investors require
Regulatory Analysis staff study paper demonstrates
this relationship. '* Order No. 420, SO FR 21,802 at 21.811 (1985);
Order No. 420-A. 50 FR 34.086 at 34.087 (1983). 19 The rationale for an adjustment to reflect the
effect of dividend reinvestment would be different from the rationale for adjusting for the reinvestment of retained earnings. As noted., the former adjustment is intended-toreflect the investor's recognition of the additional earnings associated with his own reinvestment of dividend payments. In
floatation costs, indexing, and equity accretion are hereby denied.
(BJ The Petitioner's requests for rehearing regarding theratemaking rate of return adjustmerit-are granted and Chapter I, Title 18 ofthe Code ofFederal Regulations Is amended accordingly, as set forth below, effective July 21,1988.
from their investment in the firm is : simply the effective rate less the return
from reinvestment of dividends. The
contrast, the return from periodic utility reinvestment of retained earnings is. In effect, reflected in the return that the investor expects/ requires from investment in the utility.
`Theoriginal language hi the regulatory text
adopted in Order No..420 ha9 been revised slightly tor purposee ot clarificationonly; no substantive
return that investors expect from the
14 See the attached report prepared by the staff of changes to the Order, No. 420 model are intended.
the Commission's Office of Regulatory Analysis
The table of quarterly-benchmark rates of reiunt in
Order No. 442. 51 FR 343 at 366 flSSS). 10 id. al 348.
which discusses the effect of reinvestment of retained earnings on the revenue requirements' analysis.
i 37.g has beerrreyiaedrih accordance with our
decision to return to lhc use of the Order No. 420
model.
--
GLEASON-000773